New Delhi – As the Income Tax Return (ITR) filing season for the financial year 2024-25 (Assessment Year 2025-26) is underway, one question is often asked by many taxpayers: Can you file your ITR without a PAN card? With the deadline to file ITR set for 15 September 2025 (for non-auditable accounts), it's important to understand what the tax laws say about PAN and whether an alternative like Aadhaar can be used in its place.
Let’s break down the official rules and the options available to taxpayers who do not have a PAN card.
According to the official website of the Income Tax Department incometaxindia.gov.in, Permanent Account Number (PAN) is mandatory for filing income tax returns. PAN is not just required for submitting the return but is also essential for:
Paying taxes
Corresponding with the Income Tax Department
Filling out challans and official documents related to tax matters
So under normal circumstances, you cannot file ITR without providing PAN details.
Yes, but under specific conditions.
Since September 1, 2019, individuals who have been allotted a PAN and have linked it with their Aadhaar under Section 139AA of the Income Tax Act can use their Aadhaar number in place of PAN for certain transactions, including ITR filing.
This means, if your Aadhaar is linked to your PAN, you can use Aadhaar as an alternative to PAN for filing your tax return. This provision was introduced to simplify the compliance process and encourage digital integration between PAN and Aadhaar databases.
If you haven't been allotted a PAN yet, you don’t need to worry. The Income Tax Department offers an instant e-PAN service, which is:
Free of cost
Entirely online
Requires no paperwork or physical submission
Based on your Aadhaar number and registered mobile number
To generate your e-PAN:
Visit the official e-filing portal.
Enter your Aadhaar number.
Verify via OTP sent to your registered mobile.
Receive your PAN digitally within minutes.
Note: If you’ve already been allotted a PAN linked to your Aadhaar, you cannot apply for another e-PAN. In such cases, your existing PAN must be used.
In cases where your Aadhaar is mistakenly linked with an incorrect PAN, you will need to contact your Jurisdictional Assessing Officer (JAO) to submit a request for de-linking. Once your Aadhaar is correctly de-linked, you can proceed to apply for an e-PAN afresh.
For FY 2024-25 (AY 2025-26), the last date to file ITR without audit requirements is 15 September 2025. Originally, the deadline was 31 July 2025, but it has now been extended. Ensure your PAN (or linked Aadhaar) is in place well before this date to avoid last-minute hassles or penalties.
While PAN remains a mandatory identification for most income tax-related activities, the Income Tax Department has provided flexibility by allowing Aadhaar as an alternative, provided both IDs are linked. Moreover, the option of getting an instant e-PAN makes it easier for individuals without a PAN to comply with tax obligations.
If you're planning to file your return this year and don't have a PAN yet, now is the time to apply for your free e-PAN using your Aadhaar and avoid any delays.
